Dividing Partnership Net Income Required: Steve Queen and Chelsy Stevens formed a partnership, dividing income as follows: 1. Annual salary allowance to Stevens of $107,250. 2. Interest of 6% on each partner's capital balance on January 1. 3. Any remaining net income divided to Queen and Stevens, 1:2. Queen and Stevens had $77,600 and $75,000, respectively, in their January 1 capital balances. Net income for the year was $195,000. How much is distributed to Queen and Stevens? Note: Compute partnership share to two decimal places. Round final answers to the nearest whole dollar. Queen: Stevens